Bill Text: OR SB252 | 2013 | Regular Session | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to late filing penalties; and prescribing an effective date.

Sponsorship: Committee Bill

Status: (Passed) 2013-07-03 - Effective date, October 7, 2013. [SB252 Detail]

Download: Oregon-2013-SB252-Engrossed.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 2138

                           C-Engrossed

                         Senate Bill 252
                  Ordered by the House June 20
 Including Senate Amendments dated March 22 and House Amendments
                    dated May 29 and June 20

Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Senate Interim Committee on
  Business, Transportation and Economic Development)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.

  Increases minimum penalty for late filings of payroll and tax
reports by employers to $100. Creates graduated scale for penalty
for continued late filings of zero payroll reports, with maximum
of $100 for third or subsequent late filing within three-year
period.
   { +  Limits biennial expenditures from fees, moneys or other
revenues collected or received by Employment Department for
administration of provisions of Act. + }
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to late filing penalties; amending ORS 657.663; limiting
  expenditures; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 657.663 is amended to read:
  657.663. (1) If an employer fails to file a   { - required - }
quarterly tax report or quarterly   { - detail - }
 { + report + } of employees' wages and hours of work by the 10th
day of the second month following the end of the calendar
quarter, the Director of the Employment Department, for the first
such failure, shall send to the employer at the employer's
last-known address a written notice warning the employer that a
subsequent failure to file a
  { - required - }  report could result in the imposition of a
late filing penalty.
   { +  (2) + } If an employer, without good cause, fails to file
a
  { - required - }   { + timely + } report within the three-year
period immediately following a written warning { +  sent pursuant
to subsection (1) of this section + }, the employer may be
assessed a late filing penalty in addition to other amounts due.
   { +  (3)(a) + }   { - The penalty - }   { + Except as provided
in subsection (4) of this section, a penalty assessed under
subsection (2) of this section + } shall be 0.0002 of the taxable
wage base in effect for the year against which the penalty is
being assessed for each employee listed each quarter on the late
filed reports. { +  The penalty per employee shall be rounded to
the nearest dollar.
  (b) + }   { - However - }  { +  Notwithstanding paragraph (a)
of this subsection + }, the minimum penalty for any calendar
quarter   { - shall - }  { + may + } not be less than
 { - 0.0025 nor - }   { + $100 and + } the maximum penalty
 { + may not be + } more than 0.05 of the taxable wage base in
effect for the year.  { + The maximum penalty shall be rounded to
the nearest $100 interval. + }
    { - (2) The penalty per employee shall be rounded to the
nearest dollar. The minimum penalty shall be rounded to the
nearest five-dollar interval and the maximum penalty shall be
rounded to the nearest $100 interval. - }
    { - (3) - }  { +  (4) + }   { - Notwithstanding the
provisions of subsection (1) of this section, - }   { + A penalty
assessed under subsection (2) of this section for  + }an employer
who has no payroll during   { - a - }   { + the + } calendar
quarter  { + to which a quarterly report relates + } shall
 { - not be assessed a penalty for the first quarter in which
that employer's report is filed late. Thereafter, the director
may assess a $5 penalty when such employer's reports continue to
be filed late. - }   { + be as follows:
  (a) $10 for the first report filed late within the three-year
period immediately following a written warning sent pursuant to
subsection (1) of this section.
  (b) $25 for the first report filed late within the three-year
period immediately following the assessment of a penalty under
subsection (2) of this section.
  (c) $50 for the second report filed late within the three-year
period immediately following the assessment of a penalty under
subsection (2) of this section.
  (d) $100 for the third or subsequent report filed late within
the three-year period immediately following the assessment of a
penalty under subsection (2) of this section. + }
    { - (4) - }  { +  (5)(a) + }   { - The - }   { + A + }
penalty assessed under this section
  { - shall be - }   { + is + } final unless, within 20 days
 { - from - }   { + after + } the date
  { - of mailing of - }  the assessment  { + is mailed + } to the
last-known address of the employer, the employer requests the
penalty be deleted. The request must be in writing and state the
reason why the report was filed late.
   { +  (b) + } If the director determines the employer had good
cause for filing the report late, the penalty shall be deleted.
If it is determined there was not good cause for filing the
report late, the request for deletion shall be denied.
    { - (5) - }  { +  (6)(a) + } A   { - decision - }
 { + determination + } denying the request
  { - shall become - }   { + for deletion is + } final  { - , - }
unless { + , + } within 20 days
  { - from - }   { + after + } the date   { - of mailing the
decision - }   { + the determination is mailed + } to the
last-known address of the employer, the employer files a request
for hearing. The request for a hearing must be in writing and
state the reasons   { - therefor - }  { +  why the determination
should not be affirmed + }.
   { +  (b) + } Judicial review  { + of the determination of
denial + } shall be as provided for review of orders in contested
cases in ORS chapter 183, except that the   { - petition - }
 { + request for hearing + } shall be filed within 20 days after
the issuance of the   { - order - }   { + determination + } of
the director or a designated representative.

  SECTION 2.  { + Notwithstanding any other law limiting
expenditures, the amount of $162,254 is established for the
biennium beginning July 1, 2013, as the maximum limit for payment
of expenses from fees, moneys or other revenues, including
Miscellaneous Receipts and moneys appropriated to the Employment
Department by sections 2 and 3, chapter ___, Oregon Laws 2013
(Enrolled House Bill 5009), but excluding lottery funds and
federal funds other than those described in section 2,
chapter ___, Oregon Laws 2013 (Enrolled House Bill 5009),
collected or received by the Employment Department for the
administration of the provisions of this 2013 Act. + }
  SECTION 3.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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